NATIONAL FIREARMS ACT OF 1934
48 STAT. 1236
1236 73d CONGRESS. SESS. II. CHS. 756, 757. JUNE 26, 1934.
available to pay claims on account of any check, the amount of which
has been included in any balance so covered into the surplus fund.
surveys!"* 8 ** Iand Sec - 22 - So much . of Act of Au g"st 18, 1894 (U.S.C., title 43,
U.S.C., title 43, sec. sec. 863), as authorizes the Governors of the States therein named to
863 ' advance money from time to time for the survey of certain townships
located within such States, which money shall be reimbursable, is
hereby repealed.
re^sK sinlJ ' S ' 001,11 Sec - 23 - Moneys in, or payable into, the registry of any United
States court, in the discretion of the court, may be deposited in official
checking accounts with the Treasurer of the United States, subject
to disbursement on order approved by the court.
aJountetobemSeby Sec - 24 The Comptroller General of the United States shall cause
comptroller General, a survey to be made of all inactive and permanent appropriations
and/or funds on the books of the Government and also funds in the
official custody of officers and employees of the United States, in
which the Government is financially concerned, for which no account-
Report to congress. i ng j s re ndered to the General Accounting Office ; and he shall submit
to the Congress annually, in a special report, his recommendations
for such changes in existing law relating thereto as, in his judgment,
may be in the public interest.
nof Effected provisions Sec. 25. The provisions of this Act shall not be construed to alter
or amend any existing authorization for an appropriation,
saving clause. Sec. 26. AU Acts and/or parts of Acts inconsistent or in conflict
with the provisions of this Act are hereby repealed to the extent
of such inconsistency or conflict,
short title. Sec. 27. The short title of this Act shall be the "Permanent
Appropriation Eepeal Act, 1934."
Approved, June 26, 1934.
[CHAPTER 757.]
AN ACT
June 26, 1934.
[H.B.9741.] To provide for the taxation of manufacturers, importers, and dealers in certain
[Public, No. 474.] firearms and machine guns, to tax the sale or other disposal of such weapons,
and to restrict importation and regulate interstate transportation thereof.
Be it enacted by the Senate and House of Representatives of the
^National Firearms United States of America in Congress assembled, That for the pur-
limitation of terms poses of this Act
( a ) The ter . m " fir earm " means a shotgun or rifle having a barrel
of less than eighteen inches in length, or any other weapon, except
a pistol or revolver, from which a shot is discharged by an explo-
sive if such weapon is capable of being concealed on the person, or
a machine gun, and includes a muffler or silencer for any firearm
whether or not such firearm is included within the foregoing
definition.
"Machine gun." (b) The term "machine gun " means any weapon which shoots,
or is designed to shoot, automatically or semiautomatically, more
than one shot, without manual reloading, by a single function of
the trigger.
"Person.'- _ (e) The term " person " includes a partnership, company, asso-
ciation, or corporation, as well as a natural person.
state°s n " neiltal United ( d ) The term " continental United States " means the States of
the United States and the District of Columbia.
"importer." ( e ) The term "importer" means any person who imports or
brings firearms into the continental United States for sale.
"Manufacturer." (f) The term " manufacturer " means any person who is engaged
within the continental United States in the manufacture of fire-
arms, or who otherwise produces therein any firearm for sale or
disposition.
73d CONGRESS. SESS. II. CH. 757. JUNE 26, 1934.
1237
"Dealer.'
(g) The term " dealer " means any person not a manufacturer
or importer engaged -within the continental United States in the
business of selling firearms. The term "dealer" shall include Exceptions,
wholesalers, pawnbrokers, and dealers in used firearms.
(h) The term " interstate commerce " means transportation from raerC e." oom '
any State or Territory or District, or any insular possession of the
United States ([including the Philippine Islands), to any other State
or to the District of Columbia. „ . . ,
(i) The term "Commissioner" means the Commissioner ot "Commissioner."
Internal Revenue.
(i) The term " Secretary " means the Secretary of the Treasury. Ilj}"*"^., or
(k) The term " to transfer " or " transferred " shall include to "transferred."
sell, assign, pledge, lease, loan, give away, or otherwise dispose of.
Sec. 2. (a) Within fifteen dfys after the effective date of this ^tratio* require-
Act, or upon first engaging in business, and thereafter on or before
the 1st day of July of each year, every importer, manufacturer, and
dealer in firearms shall register with the collector of internal revenue
for each district in which such business is to be carried on his name
or style, principal place of business, and places of business in such
district, and pay a special tax at the following rates : Importers or Taxes,
manufacturers, $500 a year; dealers, other than pawnbrokers, $200
a year; pawnbrokers, $300 a year. Where the tax is payable on
the 1st day of July in any year it shall be computed for one year; pactional parts of
where the tax is payable on any other day it shall be computed pro-
portionately from the 1st day of the month in which the liability to
the tax accrued to the 1st day of July following.
(b) It shall be unlawful for any person required to register under a ^^^^
the provisions of this section to import, manufacture, or deal m
firearms without having registered and paid the tax imposed by this
section.
Sec. 3. (a) There shall be levied, collected, and paid upon firearms Transfer tax; stamps,
transferred in the continental United States a tax at the rate of
$200 for each firearm, such tax to be paid by the transferor, and to
be represented by appropriate stamps to be provided by the Com-
missioner, with the approval of the Secretary; and the stamps herein
provided shall be affixed to the order for such firearm, hereinafter
provided for. The tax imposed by this section shall be in addition
to any import duty imposed on such firearm. _ Admirable a( jmims
(b) All provisions of law (including those relating to special
trative provisions ot
taxes, to the assessment, collection, remission, and refund of internal g£»j*> ta * law to
revenue taxes, to the engraving, issuance, sale, accountability, can-
celation, and distribution of tax-paid stamps provided for in the ^ ^ ^ ^
internal-revenue laws, and to penalties) applicable with respect to 44,5.92.' " '
the taxes imposed by section 1 of the Act of December 17, 1914, as uao^sow. vn,
amended (U.S.C., Supp. VII, title 26, sees. 1040 and 1383), and all
other provisions of the internal-revenue laws shall, insofar as not
inconsistent with the provisions of this Act, be applicable with
respect to the taxes imposed by this Act.
(c) Under such rules and regulations as the Commissioner, with Refund, if for expor-
the approval of the Secretary, may prescribe, and upon proof of the
exportation of any firearm to any foreign country (whether exported
as part of another article or not) with respect to which the transfer
tax under this section has been paid by the manufacturer, the Com-
missioner shall refund to the manufacturer the amount of the tax so
paid, or, if the manufacturer waives all claim for the amount to be
refunded, the refund shall be made to the exporter.
Sec. 4. (a) It shall be unlawful' for any person to transfer a unlawful transfers,
firearm except in pursuance of a written order from the person
seeking to obtain such article, on an application form issued in
1238
73d CONGRESS. SESS. II. CH. 757. JUNE 26, 1934.
blank in duplicate for that purpose by the Commissioner. Such
order shall identify the applicant by such means of identification
identification. as ma y be prescribed by regulations under this Act : Provided, That,
if the applicant is an individual, such identification shall include
fingerprints and a photograph thereof.
tribXnlftemf dis ' (b) The Commissioner, with the approval of the Secretary, shall
cause suitable forms to be prepared for the purposes above men-
tioned, and shall cause the same to be distributed to collectors of
internal revenue.
•tW&taKdS ( c ) Evei T person so transferring a firearm shall set forth in each
orders - copy of such order the manufacturer's number or other mark iden-
tifying such firearm, and shall forward a copy of such order to the
Commissioner. The original thereof with stamps affixed, shall be
returned to the applicant,
fer stSnpSfflxedSr (d) No person shall transfer a firearm which has previously
to each prior tranter, been transferred on or after the effective date of this Act, unless
such person, in addition to complying with subsection (c) , transfers
therewith the stamp-affixed order provided for in this section for
each such prior transfer, in compliance with such regulations as
may be prescribed under this Act for proof of payment of all
taxes on such firearms.
sioner tiC of ^SwSSSTt MX U t the transfer of a firearm is exempted from the provisions
empted. of this Act as provided m section 13 hereof, the person transferring
such firearm shall notify the Commissioner of the name and address
of the applicant, the number or other mark identifying such fire-
arm, and the date of its transfer, and shall file with the Commis-
sioner such documents in proof thereof as the Commissioner mav
by regulations prescribe.
ers?e!e. tered import " ( f ) Importers, manufacturers, and dealers who have registered
and paid the tax as provided for in section 2(a) of this Act shall
not be required to conform to the provisions of this section with
respect to transactions in firearms with dealers or manufacturers if
such dealers or manufacturers have registered and have paid such
tax, but shall keep such records and make such reports regarding
such transactions as may be prescribed by regulations under this
to^SKFSiW- Sec. 5. (a) Within sixty days after the effective date of this Act
lector within eo days. eV ery person possessing a firearm shall register, with the collector
of the district m which he resides, the number or other mark
identifying such firearm, together with his name, address, place
where such firearm is usually kept, and place of business or employ-
ment and, if such person is other than a natural person, the name
AcqStions after ef- and home of an executive officer thereof: Provided, That
iSt^d need Dot no pe f son shal i be required to register under this section with
' respect to any firearm acquired after the effective date of, and in
conformity with the provisions of, this Act.
fK&£ raised . (b) Whenever on trial for a violation of section 6 hereof the
by possession. defendant is shown to have or to have had possession of such firearm
at any time after such period of sixty days without having registered
as required by this section, such possession shall create a presumption
that such firearm came into the possession of the defendant subse-
quent to the effective date of this Act, but this presumption shall not
be conclusive.
orpo™ g yreceiving Se £- 6 ' Jt sh , a }\ b , e ""lawful for any person to receive or possess
any firearm which has at any time been transferred in violation of
section 3 or 4 of this Act.
^seizure and tefei- ^ g EC; 7< Any firearm which has at any time been transferred in
violation of the provisions of this Act shall be subject to seizure and
73d CONGEESS. SESS.II. CH. 757. JUNE 26, 1934.
1239
forfeiture, and (except as provided in subsection (b) ) all the provi- n J™™n U e S &y nt ^"
sions of internal-revenue laws relating to searches, seizures, and for- tended enue aws ex '
feiture of unstamped articles are extended to and made to apply to
the articles taxed under this Act, and the persons to whom this Act
applies.
(b) In the case of the forfeiture of any firearm by reason of a vio- Sale ' 6tc - forbidden,
lation of this Act : No notice of public sale shall be required ; no such
firearm shall be sold at public sale ; if such firearm is in the posses-
sion of any officer of the United States except the Secretary, such
officer shall deliver the firearm to the Secretary; and the Secretary Disposition of.
may order such firearm destroyed or may sell such firearm to any
State, Territory, or possession (including the Philippine Islands),
or political subdivision thereof, or the District of Columbia, or retain
it for the use. of the Treasury Department or transfer it without
charge to any Executive department or independent establishment
of the Government for use by it.
Sec. 8. (a) Each manufacturer and importer of a firearm shall identification marks,
identify it with a number or other identification mark approved by
the Commissioner, such number or mark to be stamped or otherwise
placed thereon in a manner approved by the Commissioner.
(b) It shall be unlawful for anyone to obliterate, remove, change, Ja obliteration, etc, nn -
or alter such number or other identification mark. Whenever on
trial for a violation of this subsection the defendant is shown to have
or to have had possession of any firearm upon which such number or JmS^ 0 *§^&
mark shall have been obliterated, removed, changed, or altered, such conviction,
possession shall be deemed sufficient evidence to authorize conviction, ExceDt i 0n
unless the defendant explains such possession to the satisfaction of '
the jury.
Seo. 9. Importers, manufacturers, and dealers shall keep such t ^°m reaST"
books and records and render such returns in relation to the trans- keep records,
actions in firearms specified in this Act as the Commissioner, with
the approval of the Secretary, may by regulations require.
Sec. 10. (a) No firearm shall be imported or brought into the i^^^^
United States or any territory under its control or jurisdiction under control of United
(including the Philippine Islands) , except that, under regulations states '
prescribed by the Secretary, any firearm may be so imported or
brought in when (1) the purpose thereof is shown to be lawful and
(2) such firearm is unique or of a type which cannot be obtained
within the United States or such territory.
(b) It shall be unlawful (1) fraudulently or knowingly to import gSS^SnW-
or bring any nrearm into the United States or any territory under «ons, possession, etc.
its control or jurisdiction (including the Philippine Islands), in
violation of the provisions of this Act; or (2) knowingly to assist
in so doing; or (3) to receive, conceal, buy, sell, or in any manner . Eeceiving, coneeai-
facilitate the transportation, concealment, or sale of any such fire- mB,8tc -
arm after being imported or brought in, knowing the same to have
been imported or brought in contrary to law. Whenever on trial Possession deemed
for a violation of this section the defendant is shown to have or to c^vtuoVScStfon° r
have had possession of such firearm, such possession shall be deemed
sufficient evidence to authorize conviction unless the defendant
explains such possession to the satisfaction of the jury.
Sec. 11. It shall be unlawful for any person who is required to Transportation in in.
register as provided in section 5 hereof and who shall not have so terstate commerce -
registered, or any other person who has not in his possession a
stamp-affixed order as provided in section 4 hereof, to ship, carry,
or deliver any firearm in interstate commerce.
1240 73d CONGEESS. SESS. II. CHS. 757, 758. JlJNE 26, 1934.
Bute, etc., to be pre- g EC> 12. The Commissioner, with the approval of the Secretary,
scribed - shall prescribe such rules and regulations as may be necessary for
carrying the provisions of this Act into effect.
Transfers, when^ro- g EC> 13, This Act shall not apply to the transfer of firearms (1)
visions no app ica e. ^ ^ United States Government, any State, Territory, or possession
of the United States, or to any political subdivision thereof, or to
the District of Columbia; (2) to any peace officer or any Federal
officer designated by regulations of the _ Commissioner ; (3) to the
transfer of any firearm which is unserviceable and which is trans-
ferred as a curiosity or ornament,
penalty provision. Sec. 14. Any person who violates or fails to comply with any of
the requirements of this Act shall, upon conviction, be fined not more
than $2,000 or be imprisoned for not more than five years, or both,
in the discretion of the court.
Excise taxes. Sec. 15. The taxes imposed by paragraph (a) of section 600 of the
to F edexem P t h from n ** Revenue Act of 1926 (U.S.C., Supp. VII, title 26, sec. 1120) and
vol. 44, P . 93; vol. 47, sec tion 610 of the Revenue Act of 1932 (47 Stat. 169, 264), shall
p u 6 s'.c, supp. vii, not apply to any firearm on which the tax provided »by section 3 of
p - 604 - this Act has been paid,
saving clause. Sec. 16. If any provision of this Act, or the application thereof
to any person or circumstance, is held invalid, the remainder of the
Act, and the application of such provision to other persons or cir-
cumstances, shall not be affected thereby.
Eflectivedate. g E c. 17. This Act shall take effect on the thirtieth day after the
date of its enactment,
citation of title. Sec. 18. This Act may be cited as the " National Firearms Act."
Approved, June 26, 1934.
[CHAPTER 758.]
AN ACT
J [H°B 28 97 1 e9 3 t To amend the Act of June 19, 1930 (46 Stat. 788), entitled "An Act providing
[Public, No. 475.J for the sale of the remainder of the coal and asphalt deposits in the segregated
mineral land in the Choctaw and Chickasaw Nations, Oklahoma, and for other
purposes."
Be it enacted by the Senate and House of Representatives of the
Choctaw and chick- l/nlted States of America in Congress assembled, That the Act of
m to*4gTt88. June 19, 1930 (46 Stat. 788), entitled "An Act providing for the
phtSw&Sta ISthS?: sale of the remainder of the coal and asphalt deposits in the segre-
faed. gated mineral land in the Choctaw and Chickasaw Nations, Okla-
homa, and for other purposes ", is hereby amended so as to permit
the Secretary of the Interior, in his discretion, to sell under the
provisions of said Act the coal and asphalt deposits referred to
therein in tracts of less than nine hundred and sixty acres where
such smaller tract or acreage adjoins a developed tract on which
active mining operations are being conducted and is needed by the
Proviso. operator in further developing the existing mine: Provided, That
Leases. where the sale of such smaller tract or acreage is not deemed advis-
able, the Secretary of the Interior may in his discretion, lease said
tract under the same terms and conditions as developed tracts are
vol. 47, P . 89. leased under the Act of April 21, 1932 (47 Stat. 88) , with the excep-
rea^erS wSv^df 8 tion that the minimum tonnage requirement contained therein is
hereby waived as to leases on such small tracts.
Approved, June 26, 1934.
